surplus earningsglossary / surplus earnings The excess of corporate assets over liabilities within a given period, usu. a year. [Cases: Corporations 152. C.J.S. Corporations §§ 295–299.] 词条贡献者 译员Terris,毕业于国内一流的高级翻译学院,擅长翻译有关文旅和酒店领域的法律文件。